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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title IV: Registration, land registration, stamp duty, wealth tax, property tax | Chapter 1: Registration duties and land registration tax | Section II: Tariffs and their application | VI: Transfers free of charge | B: Basis for free transfer tax | 1: Provisions common to inheritances and gifts | c: Rules common to movable and immovable property | Article 762 bis of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title IV: Registration, land registration, stamp duty, wealth tax, property tax
      - Chapter 1: Registration duties and land registration tax
        Section II: Tariffs and their application
        VI: Transfers free of charge
        B: Basis for free transfer tax
        1: Provisions common to inheritances and gifts
        c: Rules common to movable and immovable property

Article 762 bis of the French General Tax Code

Article 762 bis of the French General Tax Code

November 7, 2023
9:14 pm

For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.

Original in French 🇫🇷

Article 762 bis

Pour la liquidation des droits de mutation à titre gratuit, la valeur des droits d’habitation et d’usage est de 60 % de la valeur de l’usufruit déterminée conformément au I de l’article 669.

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